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Customs - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Expiry of warehousing period - demand of customs duty foregone ...


Customs Duty Demand Upheld After Warehousing Period Expiry; Legal Obligations Prevail Over Technicalities.

February 6, 2019

Case Laws     Customs     AT

Expiry of warehousing period - demand of customs duty foregone on capital goods - Mere technicalities, cannot overcome the obligations stipulated in law. The claims of the appellant are without sustenance.

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